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经过多年发展,房地产行业已成为国民经济的重要组成部分,政府关注,百姓敏感。由于房地产行业的特殊性,其“营改增”注定比其他行业更复杂。根据为房地产行业多年服务的经验,笔者认为,房地产行业“营改增”应着重考虑解决好以下问题:一、土地成本的进项抵扣土地成本是房地产开发成本的重要组成部分,大约占房地产开发成本的30%至50%。根据现行增值税一般计税方法,只有取得增值税专用发票才能抵扣进
After years of development, the real estate industry has become an important part of the national economy. The government is paying attention and people are sensitive. Due to the particularity of the real estate industry, its “business reform” is doomed to more complicated than other industries. According to the experience of serving the real estate industry for many years, the author believes that the real estate industry should pay more attention to solving the following problems: 1. The input of land cost The land cost is an important part of the real estate development cost, about Accounting for 30% to 50% of the cost of real estate development. According to the current general tax value-added tax methods, only to obtain special VAT invoice can be deducted into